see also financial accounting entries; International Accounting Standards
accounting rules engine (ARE)
flows
general ledger
use of trade data example
accretion
actual vs. expected (AVE) breaks
add-ons
adjustments, P&L
Adoboli, Kweku
AFS see available-for-sale assets
Allied Irish Bank
amended trades
avoidable/unavoidable amendments
HSBC example
presentation of P&L
reasons for amendment
reviewing
trends
types of amendments
American options
amortization
ARE see accounting rules engine
Asian options
assets see financial assets
at the money (ATM)
audit
available for sale (AFS) assets
IAS 39
impairment
U.S. GAAP
AVE breaks see actual vs. expected breaks
back-to-back interest rate swaps
balance sheet substantiation
appropriateness of account
balance in line with activities
escalation example
evidencing
frequency of
lines of responsibility
source supporting balance
unsupported balances
balance sheets
financial reporting
forecasted usage
types of control
UBS rogue trading
banks/banking
see also individual banks
Barings bank
barrier options
Basel III
basis points
basis swaps
below the line expenses
benchmarking
Bermudan options
bid-offer
bid-offer spreads
fair value measurement
new trades
quantifying the VA
valuation adjustments
Bloomberg financial services
boards of directors
bonds
accounting entries
amended trades
AVE breaks
financial reporting ...
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